Tax not leviable on vehicles which were not operated on any public road due to COVID lock down: Madras HC

All Omni Bus Owners Association Vs State of Tamil Nadu (Madras High Court) Madras High Court held that once the vehicles were stopped and not operated on any public road, the tax cannot be levied. Thus, omni bus owners are not required to pay taxes to Government for the period when vehicles were not plied on public road due to COVID lock down. Facts- The petitioners are Omni Bus Owners Association consisting owners of omni buses as its members and various omni bus owners. The petitioners owned their respective omni buses under valid permit and they are operating their respective buses. While b...